University Infrastructure And Renovation Project To Track The Entire Process Of Auditing Research

With the rapid development of higher education, major colleges and universities in order to ensure education funds safe, efficient and rational use of the progressive implementation of the entire process of tracking infrastructure renovation project audit. As a new audit approach, how to carry out this work standardized, is placed in front of an important issue auditors have practical significance. Infrastructure renovation project to track the whole process audit, internal audit can give full play "immune system" function, to detect and correct the various stages in the project life cycle exists the problem, but to optimize the design, reasonably determine the project cost, but also from the source curb corruption. Because the audit of the forward pass, which is difficult to get rid of the passive situation after the audit.In this paper, the implementation of the university infrastructure and renovation project status tracking audit of view, domestic and foreign experts reviewed the audit tracking research in theory, project management and internal audit theory, expounded university infrastructure and renovation project carried out follow-up audit problems and the presence of risk, while this new audit SWOT analysis model was constructed university infrastructure and renovation project audit system to track the entire process, including the basis for follow-up audit, implementation methods, workflow, the main responsibilities of the participants and the various stages of audit content, and finally through actual case studies, summarized the work experience and audit methods for infrastructure repair projects in the tender documents, BOQ and tender price controls, engineering change and economic visa, supervision costs and other content review accumulation. In this paper, theoretical and applied research expectations of university infrastructure and renovation project through the entire process of tracking the audit, the tracking of audit work more standardized, scientific and provide better service for the reform and development of colleges and universities.